Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book Advances in Gender and Cultural Research in Business and Economics written by Paola Paoloni and published by Springer. This book was released on 2018-09-25 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents current research on gender and culture from business, management and accounting perspectives with a multidisciplinary approach. Featuring selected contributions presented at the 4th IPAZIA Workshop on Gender Studies held at Niccolò Cusano University in Rome, Italy, this book investigates gender strategies adopted and tested by various companies and assesses the impact of their subsequent dissemination. The contents are structured into four sections each of which addressing a specific theme on gender studies as follows: I) Women in Academia and in the University contexts: A trans-disciplinary approach; II) Gender issues, Corporate Social Responsibility and reporting; III) Woman in business and female entrepreneurship; IV) Women in Family Business. The result is a book that provides an innovative and rigorous analysis of gender issues proposing new challenges and insights in gender studies. IPAZIA Scientific Observatory for Gender Studies defines an updated framework of research, services, and projects, all initiatives related to women and gender relations at the local, national and international. In order to achieve this objective, the Observatory aims to implement the literature on gender studies, to organize and promote scientific significant initiatives (workshops, seminars, conferences, studies, scientific laboratory) on these issues at the national and international level under an interdisciplinary perspective.
Download or read book Corporate financial distress new predictors and early warning written by Velia Gabriella Cenciarelli and published by FrancoAngeli. This book was released on 2024-10-28T00:00:00+01:00 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1324
Download or read book The Fifth International Congress on Accounting 1938 written by Various and published by Routledge. This book was released on 2020-09-04 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1986, collects together the papers presented at the Fifth International Congress on Accounting in 1938. Cutting edge research at the time, these analyses now form an integral part of the history of accounting.
Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Download or read book Financial Environment and Business Development written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2016-08-16 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume focuses on the latest findings concerning financial environment research and the effects on business. Major topics addressed range from finance-driven globalization, contagion risk transmission, financial sustainability, and bank efficiency, to oil price shocks and spot prices research. Further topics include family business, business valuation, public sector development and business organization in the globalized environment. This book features selected peer-reviewed articles from the 16th EBES conference in Istanbul, where over 270 papers were presented by 478 researchers from 56 countries.
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book An Institutional History of Italian Economics in the Interwar Period Volume I written by Massimo M. Augello and published by Springer Nature. This book was released on 2019-11-25 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italy is well known for its prominent economists, as well as for the typical public profile they have constantly revealed. But, when facing an illiberal and totalitarian regime, how closely did Italian economists collaborate with government in shaping its economic and political institutions, or work independently? This edited book completes a gap in the history of Italian economic thought by providing a complete work on the crucial link between economics and the Fascist regime, covering the history of political economy in Italy during the so-called “Ventennio” (1922-1943) with an institutional perspective. The approach is threefold: analysis of the academic and extra-academic scene, where economic science was elaborated and taught, the connection between economics, society and politics, and, dissemination of scientific debate. Special attention is given to the bias caused by the Fascist regime to economic debate and careers. This Volume I deals with the economics profession under Fascism, in particular in light of the political and institutional changes that the regime introduced, the restructuring of higher education, the restriction of freedom in teaching and of the press, and with respect to promoting its own strategies of political and ideological propaganda. Volume II (available separately) considers the public side of the economics profession, the “fascistisation” of culture and institutions, banishment and emigration of opponents, and post-WW2 purge of Fascist economists.
Download or read book The National Union Catalogs 1963 written by and published by . This book was released on 1964 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Union Catalog written by and published by . This book was released on 1968 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes entries for maps and atlases.
Download or read book Integrating Performance and Risk in a Management Control System written by Claudia Presti and published by Springer Nature. This book was released on 2021-11-15 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.
Download or read book Reshaping Accounting and Management Control Systems written by Katia Corsi and published by Springer. This book was released on 2017-03-21 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Download or read book The National union catalog 1968 1972 written by and published by . This book was released on 1973 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Perspectives on Performance Measurement and Public Sector Accounting written by Ernst Buschor and published by . This book was released on 1994 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The National Union Catalog Pre 1956 Imprints written by Library of Congress and published by . This book was released on 1969 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:
